2013 No. 464
Income Tax
Corporation Tax
The Capital Allowances (First-year Tax Credits) Order 2013
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by paragraph 3(3) of Schedule A1 to the Capital Allowances Act 20011.
Citation and commencement1
This Order may be cited as the Capital Allowances (First-year Tax Credits) Order 2013 and comes into force on 28 March 2013.
Extension of period in meaning of “relevant first-year expenditure”2
In paragraph 3(1)(b) of Schedule A1 to the Capital Allowances Act 2001 (meaning of “relevant first-year expenditure”) for “31 March 2013” substitute “31 March 2018”.
Desmond SwayneMark LancasterTwo of the Lords Commissioners for Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)